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INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 8 Documents
 1 
Search results for , issue "Vol 25, No 2 (2025): In Progress" : 8 Documents clear
Audit Committee Characteristics and Financial Restatements: Evidence from Two-Tiered System Handoko, Melyana; Suganda, Tarsisius Renald; Cahyadi, Rino Tam
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1554

Abstract

This study aims to examine the relationship between audit committee characteristics and the occurrence of financial restatements in Indonesia’s Consumer Business, Energy, and Manufacturing sectors, with a focus on the unique context of Indonesia as the research setting. Financial restatements, often referred to as an "accounting trust crisis," indicate weak corporate governance and the presence of agency conflicts within firms. Grounded in Agency Theory, this research investigates whether inherent attributes of the audit committee influence the likelihood of financial restatements. The study utilizes annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, analyzing 1,547 firm-year observations using a binary logistic regression model. The first model examines the effect of audit committee characteristics—size, independence, meeting frequency, tenure, age, and political connections—on the likelihood of financial restatements. The second model incorporates gender diversity as a moderating variable to assess its influence on these relationships. The findings reveal that, in the Indonesian context, audit committee independence and meeting frequency significantly increase the likelihood of financial restatements when gender diversity is not considered. However, when gender diversity is accounted for, committee size becomes a significant factor, suggesting that a larger committee only has an impact when female representation is present. These findings offer insights for firms and policymakers on the importance of strengthening corporate governance practices by considering audit committee attributes and advocating for gender diversity.
Tata Kelola dan Kedinamisan Lingkungan sebagai Determinan Kinerja Startup: Peran Moderasi Keunggulan Kompetitif Qintharah, Yuha Nadhirah
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1565

Abstract

This study aims to analyze the influence of governance and environmental dynamism on startup performance, as well as to examine the moderating role of competitive advantage. The research is based on primary data collected through the distribution of questionnaires. The respondents consist of startups from across Indonesia, with CEOs and CFOs from 371 startups. This study also develops a new measurement to assess the dimension of environmental dynamism in a more contextualized for the startup sector. The results indicate that governance and environmental dynamism have a positive and significant impact on startup performance. Findings reveal that competitive advantage significantly moderates the relationship between environmental dynamism and performance, strengthening its positive effect. This study confirms that competitive advantage plays an effective role as a moderating variable.
Transformasi Digital dan Kinerja Keuangan: Bukti Empiris dari Bank yang Terdaftar di Bursa Efek Indonesia Shafira, Putri; Gantyowati, Evi
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1573

Abstract

The banking sector has comprehensively adopted digital transformation to maintain operational efficiency and competitiveness, particularly after the pandemic. This study aims to analyze the impact of digital transformation on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Samples were selected using purposive sampling, resulting in 153 observations over four years. A quantitative approach was employed using secondary data from annual financial reports, analyzed with multiple linear regression. The findings indicate that digital transformation positively affects financial performance, especially through social media utilization. This highlights the need for banks to continuously adapt to technological developments, supported by government policies such as incentives, regulations, and digital infrastructure to strengthen Indonesia‘s digital banking ecosystem.
Tracing the Evolution of Carbon Tax Research: A Bibliometric Analysis of Global Publication Trends Maghfiroh, Siti; Rahayu, Aprilia Nastiti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1495

Abstract

Greenhouse gas (GHG) emissions have increased in all sectors since 2010. A carbon tax is one of the policies that tackle carbon emissions. Research on the carbon tax is growing along with climate change mitigation commitments. This study aims to identify the historical development of carbon tax literature and map future research directions using bibliometric methods. This research tries to answer questions related to the trends and historical development of carbon tax literature from 2010-2024. This research uses the Scopus and NVivo databases as additional tools to justify the articles used. This research applied the PRISMA protocol and bibliometric analysis approach. The Scopus database was explored to analyze trends, co-occurrence, co-authorship, co-citation, citation analysis of 2,406 articles, with publication years 2010-2024. The keyword "carbon tax" was the most frequently occurring keyword, with a total of 193 occurrences. In terms of collaboration, Edenhofer, Ottmar is the highest collaborating author. The United States had the highest international collaboration with a total of 211 documents and 30 relationships. Publications by Stern, (2008), Acemoglu et al., (2012), and Golosov et al., (2014) were frequently cited together. Articles by Aghion et al. (2016) and Energy Economics were the most cited documents and journals in carbon tax research. Overall carbon tax research has increased. Future research could explore the phenomenon of disparity between countries that have implemented carbon tax policies and countries that are widely researched in this topic, as well as sub-topics that remain under-researched.
Perceived Personal Cost and Whistleblowing Intention: Testing a Multi-Moderation Model Hakim, Tito IM. Rahman; Prasetyono, Prasetyono; Saleh, Rifki Aprillah; Wahid, Ravid Nur
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1515

Abstract

This study aims to investigate the relationship between accounting students' intentions to report wrongdoing and their perceptions of personal cost. Additionally, this article examines how the microsocial ethical environment, group cohesion, and peer-reporting type moderate the effect of perceived personal cost on whistleblowing intentions. The study employs data collected from 182 students at three state universities in Madura. Participants were selected using a convenient non-probability sampling method and were administered a questionnaire. The data were analyzed using SmartPLS version 4. The results indicate that perceived personal cost has a positive influence on whistleblowing intentions, supporting the prosocial behavior argument. Regarding the interaction effects, the findings reveal that the microsocial ethical environment fails to moderate the main effect (perceived personal cost on whistleblowing intentions), while group cohesion and peer-reporting type partially moderate the main effect. These findings extend the existing theory regarding whistleblowing and are valuable in assisting universities in formulating whistleblowing systems that are customized to accommodate students' fraud reporting.
Management Entrenchment and Intellectual Capital: Their Role in Driving Financial Statement Fraud in Indonesian SOEs Witosari, Diana; Bandi, Bandi
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1628

Abstract

Pendeteksian Suap di Lembaga Sektor Publik Indonesia: Peran Audit Investigasi dan Big Data Syahputra, Briyan Efflin; Irawati, Anggit Esti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1599

Abstract

Bribery continues to be a persistent issue in the Indonesian administration. Thus, research to determine the best techniques for bribery detection is still desperately needed. The purpose of this study was to examine how big data and investigative audits affect bribery detection, and the effect of big data on investigative audits. This study used a quantitative approach. A questionnaire was utilized as the data gathering tool in the survey method. The questionnaire was filled up by 199 auditors of BPK and BPKP RI. Assisted by the SmartPLS application, structural equation modelling (SEM) was the statistical test employed in this study. The results of this study indicate that both investigative audits and big data have been shown to have a positive effect on bribery detection. Furthermore, big data has also been shown to have a positive effect on investigative audits.
Board Gender Diversity And Its Impact On The Performance Of Responsible Investing Mutual Fund Anggraeni, Rizki; Utama, Cynthia Afriani
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1578

Abstract

The growth of assets under management of Responsible Investing mutual funds in Indonesia has increased rapidly, highlighting increased investor interest in non-financial factors. Despite its continuous growth, debate continues over its financial performance. Within the framework of responsible investing, the presence of women on the board is expected to contribute toward the balancing of financial and non-financial goals. However, empirical evidence related to the role of gender in investment manager governance remains scarce. This study examines panel data of 228 equity mutual funds in Indonesia over a five-year period and performs robustness checks using Propensity Score Matching. The hypotheses tested are as follows (1) whether responsible investing mutual funds outperform conventional funds during crisis and non-crisis periods; and (2) the impact of board gender diversity on responsible investing mutual fund performance. The results show that (1) responsible investing mutual funds generally underperform based on Jensen's alpha, but greater resilience during the COVID-19 crisis; and (2) gender diversity in the board of directors negatively influences performance, while positive effect is observed at the commissioner level. These findings offer insight for regulators in formulating governance policies in responsible investing mutual funds.

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